https://www.taxtmi.com/caselaws?id=336214 A welfare board under the Maharashtra Private Security Guards framework was examined on whether collections comprising wages, allowances and administration charges were consideration for security agency or manpower recruitment services. The article states that the board was not treated as performing a sovereign function outside tax, but amounts collected purely as an agency for disbursement to security guards were excludible from the taxable value. Service tax was retained only on administration charges. It also notes that penalties were deleted in view of the welfare character of the scheme and the statutory relief available, so the penal provisions did not survive on the modified disposal. en-us Wed, 14 Dec 2016 00:00:00 +0530 Fri, 01 Sep 2017 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336214 A welfare board under the Maharashtra Private Security Guards framework was examined on whether collections comprising wages, allowances and administration charges were consideration for security agency or manpower recruitment services. The article states that the board was not treated as performing a sovereign function outside tax, but amounts collected purely as an agency for disbursement to security guards were excludible from the taxable value. Service tax was retained only on administration charges. It also notes that penalties were deleted in view of the welfare character of the scheme and the statutory relief available, so the penal provisions did not survive on the modified disposal. Case-Laws Service Tax Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336214